Does IFRS make analysts more efficient in using fundamental information included in financial statements?
Year of publication: |
December 2018
|
---|---|
Authors: | Pathiranage, Nandana P. W. ; Jubb, Christine A. |
Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 14.2018, 3, p. 373-385
|
Subject: | Analysts’ efficiency | Analysts’ forecasts | Fundamental signals | IFRS | Finanzanalyse | Financial analysis | Prognose | Forecast | Informationswert | Information value | Anlageberatung | Financial advisors | Effizienz | Efficiency | Jahresabschluss | Financial statement | Bilanzanalyse | Financial statement analysis | Effizienzmarkthypothese | Efficient market hypothesis |
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